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The tariff classification of a Christmas tree and a wooden sleigh table decoration.
Issued July 12, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F88640 (July 12, 2000)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
The samples are described as follows: Item C74K1068 is a 10-inch high plastic Christmas tree, decorated with tinsel and red and green round ornaments. The tree is set in a gold painted terracotta pot. Item C74K1081 is a 10-inch high wooden Christmas sleigh table decoration, which is adorned with an artificial silver painted poinsettia and artificial pine branches.
CBP rationale
The applicable subheading for the Christmas tree and the sleigh will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other.
Full text
PD F88640 July 12, 2000 APP-6-LA:X:T:SWS:G24 F88640 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alice Liu Atico International USA Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a Christmas tree and a wooden sleigh table decoration. Dear Ms. Liu: In your letter dated June 14, 2000, you requested a tariff classification ruling on a Christmas tree and a wooded sleigh table decoration from China. The samples are described as follows: Item C74K1068 is a 10-inch high plastic Christmas tree, decorated with tinsel and red and green round ornaments. The tree is set in a gold painted terracotta pot. Item C74K1081 is a 10-inch high wooden Christmas sleigh table decoration, which is adorned with an artificial silver painted poinsettia and artificial pine branches. The applicable subheading for the Christmas tree and the sleigh will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. The rate of duty is free. Your samples are being returned to you under separate cover. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jayson P. Ahern Port Director Los Angeles International Airport
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